https://www.taxtmi.com/caselaws?id=157262 Differential taxation of sanitary wares and sanitary fittings under the Bengal Finance (Sales Tax) Act was upheld as a valid fiscal classification. The Tribunal noted that legislatures have wide latitude in taxing different commodities, and the higher rate was not shown to create hostile or unreasonable discrimination under Article 14. The measure was treated as a separate class with a rational nexus to the legitimate objective of augmenting public revenue, and the constitutional challenge failed. Reliance on Article 48A also failed because the tax amendment had no real or material connection with environmental protection. The impugned amendment was therefore sustained. en-us Fri, 09 Mar 1990 00:00:00 +0530 Thu, 03 Oct 2013 15:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157262 Differential taxation of sanitary wares and sanitary fittings under the Bengal Finance (Sales Tax) Act was upheld as a valid fiscal classification. The Tribunal noted that legislatures have wide latitude in taxing different commodities, and the higher rate was not shown to create hostile or unreasonable discrimination under Article 14. The measure was treated as a separate class with a rational nexus to the legitimate objective of augmenting public revenue, and the constitutional challenge failed. Reliance on Article 48A also failed because the tax amendment had no real or material connection with environmental protection. The impugned amendment was therefore sustained. Case-Laws VAT and Sales Tax Fri, 09 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157262